IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200209057 401.06-00 Required Distributions 03/01/2002
200209056 9100.00-00 Extension of Time for Making Certain Elections 03/01/2002
200209055 170.07-01 Churches 03/01/2002
200209055 4942.03-05 Qualifying Distribution 03/01/2002
200209055 4945.04-06 Expenditure Responsibility 03/01/2002
200209054 475.08-00 Securities Traders 03/01/2002
200209054 9100.00-00 Extension of Time for Making Certain Elections 03/01/2002
200209053 475.08-00 Securities Traders 03/01/2002
200209053 9100.00-00 Extension of Time for Making Certain Elections 03/01/2002
200209052 475.08-00 Securities Traders 03/01/2002
200209052 9100.00-00 Extension of Time for Making Certain Elections 03/01/2002
200209051 1502.20-00 Loss Disallowance Rule 03/01/2002
200209050 1362.01-03 Late Elections 03/01/2002
200209049 368.06-00 Change in Identity, etc. (Type "F") 03/01/2002
200209048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/01/2002
200209047 355.01-00 Spin-Off 03/01/2002
200209047 368.04-00 Assets for Control of Transferee (Type "D") 03/01/2002
200209046 754.02-00 Timeliness of Election 03/01/2002
200209046 9100.00-00 Extension of Time for Making Certain Elections 03/01/2002
200209045 2601.04-05 Cases of Mental Incompetency 03/01/2002
200209044 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/01/2002
200209043 2601.04-05 Cases of Mental Incompetency 03/01/2002
200209042 2601.04-05 Cases of Mental Incompetency 03/01/2002
200209041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/01/2002
200209040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/01/2002